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Texture creation has been one of the important aspects in creating 3D environment. It could support an object that could be identified by the viewer. There has been software that providing the creation of a texture for a playable 3D game asset. The purpose of this research was to find the method of making a wall texture and to show the in-app parameters that could be applied. The objective of this research is to find any possible limitation toward using the software. As a step to make exploration thoroughly, a brick wall design has been made with initial modelling in ZBrush and Maya app. Followed by the usage of Substance 3D Painter as a variable to control the texture modification. There was more in-depth explanation in creating a defined surface texturing with in-app technical parameters.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

This study aims to determine the role of the Tourism Office in promoting Letvuan Paradise Tourism Village and what obstacles are faced by the Tourism Office of Southeast Maluku Regency in carrying out promotions in Letvuan Paradise Tourism Village, Southeast Maluku Regency. This research method uses a qualitative descriptive method. Data collection techniques used observation, interviews, and literature studies. The results of the study indicate that the Southeast Maluku Regency Tourism Office plays a significant role in promoting the Letvuan Paradise Tourism Village through facilitation, mentoring, and collaboration with various parties. Promotion is carried out through official social media, annual events, and efforts to include Letvuan Paradise in the National Event Calendar (CEN). Promotion in the tourism sector is a means of communication to introduce a tourist destination and build a positive image, thereby increasing the number of visitors and providing economic benefits to the surrounding community. In addition to Hawang Cave, promotion also highlights local potential such as arabusta coffee, Japanese bunkers, and community culture. The Tourism Office also supports Pokdarwis and MSMEs through training and involvement in various activities. This encourages community and village government participation in tourism promotion. Obstacles faced include limited infrastructure, budget, and the use of digital technology. Overall, the Tourism Office plays a significant role in building the image of Letvuan Paradise, but sustainable development still requires infrastructure improvements, consistent promotion, and community independence.

Nirun Beach is located in Ohoi Elaar, Southeast Maluku Regency, and has become one of the prominent tourist destinations. This research aims to identify the factors affecting tourists’ interest in visiting Nirun Beach in Ohoi Elaar Ngursoin, Southeast Maluku Regency, and to determine the most dominant factor. The research method used is a quantitative method with a questionnaire instrument using a Likert scale, involving 100 tourist respondents. The research results show that the factors affecting tourists’ interest include economic factors (70%), environmental factors (84.75%), technology and social media (77.31%), accessibility and infrastructure (71.12%), and the interest in visiting (79%). Among these five factors, the environmental factor scored the highest, indicating that the beauty and sustainability of Nirun Beach’s nature are the main attraction for tourists. The conclusion of this study is that, although other factors such as the economy, accessibility, and infrastructure have an impact, the environmental aspect remains the dominant factor. The recommendations from this study are the need for improvements in facilities, accessibility, tourism promotion through social media, and involving the local community in tourism management to increase the appeal of Nirun Beach.

This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on personal financial management among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja, class of 2022. The research uses a quantitative approach, distributing questionnaires to 83 respondents selected through the Slovin formula. The data is analyzed using multiple linear regression, as well as validity, reliability, classical assumption, and hypothesis testing. The results show that financial knowledge has a positive and significant effect on personal financial management, while financial attitudes and self-control do not have a significant partial effect. However, simultaneously, the three independent variables have a significant impact on the students' personal financial management. These findings suggest that students' personal financial management is influenced by a combination of financial understanding, attitudes toward money management, and the ability to control their financial behavior. This indicates the importance of enhancing financial knowledge as a key factor in improving personal financial management among students, while attitudes and self-control need further attention to achieve better financial management.

This study aims to analyze the influence of the Live Streaming and Flash Sale features on TikTok Shop on purchasing decisions for Maybelline cosmetic products. The research employs a quantitative approach using a survey method, with a questionnaire distributed to 79 female students of the 2022 Management Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. Based on the analysis results, it was found that the Live Streaming feature has a positive and significant impact on purchasing decisions, while Flash Sale does not show a significant effect. Simultaneously, both variables have a significant effect on purchasing decisions, with an R² value of 15.1%. This indicates that other factors outside of the variables studied influence purchasing decisions by 84.9%. The findings suggest that the Live Streaming feature is more effective in influencing purchasing decisions compared to Flash Sale, highlighting the importance of utilizing interactive and real-time features to enhance consumer purchase intent on e-commerce platforms like TikTok Shop. This study provides insights for marketers in designing more targeted digital marketing strategies on social media platforms.

The purpose of this study is to determine the effect of lecturer certification on the performance of lecturers at the Universitas Kristen Indonesia Toraja. This study uses a quantitative method with a multiple linear regression approach, and data processing was carried out using SPSS version 23. The data collection procedures included observation, interviews, questionnaires, and documentation. The study involved 56 respondents who were selected using simple random sampling with the Slovin formula. The results of the t-test showed that lecturer certification has a significant effect on lecturer performance. This was evidenced by the significance value of 0.000 (p < 0.05) and a t-value of 7.099, which is greater than the t-table value of 2.005. This means that lecturer certification (variable X) positively affects lecturer performance (variable Y). The conclusion of this study is that lecturer certification has a positive and significant impact on improving lecturer performance at Universitas Kristen Indonesia Toraja. This study recommends that the university pay attention to the importance of lecturer certification to support the improvement of teaching quality and lecturer performance in the future.

This study examines the SWOT analysis in facing the business competition of motorcycle sales at PT. Tunas Honda Rantepao. The purpose of this research is to understand the internal and external conditions of the company and how strategies can be applied to address the existing challenges. The research method used is qualitative, with data collection through interviews and documentation. Data analysis techniques are carried out through data collection, data reduction, and data presentation steps. The results of the study indicate that the rapid advancement of technology poses a challenge for PT. Tunas Honda Rantepao, forcing this motorcycle dealer to continually innovate in its marketing strategy. Based on the analysis of the company's internal and external conditions, a SWOT analysis was conducted to evaluate the strengths, weaknesses, opportunities, and threats faced. From this analysis, various strategic alternatives were identified that can be applied to improve performance and competitiveness of PT. Tunas Honda Rantepao in the motorcycle market, both in terms of utilizing technology, improving service quality, and developing more effective marketing.

This study aims to determine and analyze the effect of product completeness (X1) and service quality (X2) on purchasing decisions at PT. Sulo Rantepao, North Toraja. This research uses a quantitative approach with a multiple linear regression method. The data were collected through the distribution of questionnaires to 97 respondents. The results of the study indicate that partially, the product completeness variable (X1) does not have a significant effect on purchasing decisions, as shown by a significance value of 0.099 > 0.05 with a t-value of 1.667 > t-table value of 1.661. Meanwhile, the service quality variable (X2) is proven to have a positive and significant effect on purchasing decisions, with a significance value of 0.00 < 0.05 and a t-value of 8.540 > t-table value of 1.661. Simultaneously, product completeness (X1) and service quality (X2) have a significant effect on purchasing decisions (Y), as evidenced by a significance value of 0.00 < 0.05 and an F-value of 77.331 > F-table value of 3.09. The R-squared value of 0.614 indicates that the two independent variables are able to explain 6.14% of the variation in purchasing decisions, while the remaining 38.6% is influenced by other variables outside this study.

This study examines the comparative fatwas of Muhammadiyah and Nahdlatul Ulama (NU) regarding the Islamic legal ruling on smoking in the Indonesian context. The research employs a qualitative method through a literature-based analysis of official documents, academic journals, and decisions from Bahtsul Masā’il and the Majelis Tarjih dan Tajdid. The findings indicate that Muhammadiyah declares smoking as prohibited (ḥarām) because it contradicts the objectives of Islamic law (maqāṣid al-syarī‘ah), particularly in preserving life (ḥifẓ al-nafs) and wealth (ḥifẓ al-māl). Conversely, NU categorizes smoking as reprehensible (makrūh) on the basis that no definitive textual evidence explicitly forbids it, while also considering socio-economic factors within society. Muhammadiyah adopts a normative-preventive approach, whereas NU emphasizes a cultural-educational one. The difference between the two fatwas reflects not a contradiction but a constructive ikhtilāf, enriching the diversity of Islamic jurisprudence in Indonesia.

The development of digitalization has brought significant progress in the dissemination and accessibility of creative works, particularly through digital platforms that enable rapid and widespread distribution. The digitalization of creative works provides significant opportunities for creators and the creative industry to expand market reach and increase creative productivity. However, on the other hand, this progress also poses various challenges, particularly related to the increase in copyright infringement such as piracy, unauthorized duplication, and illegal distribution of digital content. This article aims to examine criminal acts against copyright infringement in the digital era based on Law Number 28 of 2014 concerning Copyright. The research methods used are literature study and case analysis to identify types of digital copyright infringement, the application of criminal law, obstacles in law enforcement, and possible solutions. In addition, this article also analyzes the effectiveness of applicable legal regulations and the impact of copyright infringement on the sustainability of the creative industry. The results of the study indicate that firm and adaptive law enforcement to technological developments is crucial to protect creators' rights and maintain the sustainability of creativity in the digital era.  

Fraudulent investment is a phenomenon that has become widespread among Indonesian society. The PKK mothers in Rt 5 Rw 2, Gayamsari sub-district, have not yet gained any knowledge or understanding about the dangers of fraudulent investments and their characteristics, nor have they received any knowledge or understanding related to financial literacy that could protect their families from the dangers of fraudulent investments. The PKK of Gayamsari sub-district urgently needs socialization on strategies to prevent being affected by fraudulent investments and to recognize the signs of such investments. In addition to fraudulent investments, they also feel the need to receive socialization about financial literacy and the characteristics of legal and safe investments, so that they can prevent becoming victims of fraudulent investments. Based on the problems that occur, solutions are needed to address them. The purpose of this community service activity is to provide understanding and knowledge about financial literacy so as not to fall into fraudulent investments. Partners are also given an understanding of safe and legal investments to avoid the dangers of fraudulent investments. The expected outcome of this service activity for the mothers of the PKK in Gayamsari sub-district is to understand the importance of financial literacy and the dangers of fraudulent investments along with their characteristics. It is hoped that the PKK mothers in Gayamsari sub-district will be wise in managing family finances by choosing safe investments for the future of their household and family, as well as being able to prevent becoming victims of fraudulent investment scams.

The phenomenon of children not attending school in Situhiang Village is still a serious problem that has an impact on the social, emotional, and sustainable development of children's education. This service program aims to design and implement mentoring based on the Asset Based Community Development (ABCD) approach by involving parents, teachers, and the community as the main subjects in overcoming the causes of children not attending school. The ABCD method is used through the stages of asset mapping, expectation formulation, strategy design, action plan determination, and implementation of continuous mentoring. The results of the activity showed that the main causes of school absenteeism were related to children's negative experiences, family economic conditions, and social environmental pressures. Mentoring has succeeded in increasing parental awareness, strengthening community support, and creating a safer, more comfortable, and child-friendly learning environment. This program also fosters the collective commitment of residents to maintain the sustainability of education through the formation of education care groups. These findings confirm that community empowerment through an asset-based approach is effective in reducing children's risk of school dropouts, increasing primary education participation, and encouraging children's social inclusion in the community.

The goal of this community service program (PkM) at SMA Negeri 11 Samarinda is to increase students' enthusiasm for reading by providing them with e-books that are based on QR codes. Students' lack of enthusiasm for reading and resources for reading led to the program's inception. E-books with QR codes embedded were presented as a workable approach to digital literacy that caters to the needs of students who were born into the digital age. Several steps were involved in the process, such as determining requirements, creating an e-book, creating QR codes, installing them at key school locations, and finally, monitoring and evaluating the results. Observations and questionnaires were given to 200 students as part of the assessment. Students' interest in and ability to access literature were both enhanced by the usage of QR Codes, according to the findings. In a survey, 82% of people said QR Codes were simple to use, and 85% said they were more motivated to read after using them. In terms of reading frequency, 76% of students saw an improvement, and 72% said they could understand what they read better.With an overall mean score of 4.35 (categorized as excellent), the digital literacy program proved to be effective and positively received. Overall, the implementation of QR Code–based e-books successfully strengthened digital literacy practices and created a more engaging, flexible, and sustainable reading experience, offering a model for digital literacy initiatives in other schools.

The purpose of this study was to evaluate the application of the Deep Learning approach in teaching mathematics in the first grade of addition and subtraction of numbers 1 to 20 in a story problem through the concrete media Si PONPEL and the educational game Quizizz Paper Mode. This technology-based learning is intended to make learning more interactive and enjoyable, but does not require personal digital devices. Qualitative and quantitative data were collected through a mixed-method research design to measure student understanding the result show that the Si PONPEL and Quizizz Paper Mode methods successfully improved students’ understanding of basic mathematical concepts, with an average increase in student scores of 38.33%. In addition, findings from interviews conducted with teachers and students showed that the Si PONPEL concrete media and this technology made students more engaged and motivated to learn. It is hoped that this research will make a significant contribution to creating more inclusive and interactive mathematics kearning in elementary schools.